Tax revenue mobilisation in Ethiopia

An Empirical Analysis on Effects of Internal Control System on Tax Revenue Audit Performance; Evidence from Ethiopian Ministry of Revenue South and Southwestern Districts

This study analysis the effects of internal control system on Tax revenue audit performance in Ministry of Revenue South and southwestern districts under explanatory research design. The study employed primary data sources and analyzed it using a multiple regression analysis on SATA 14 software. The regression analysis results exhibited that control activities, control environment and informati...

Aid and Taxation: Evidence from Ethiopia

The relation between aid and tax has been largely debated in the literature, given its far-reaching consequences: the presence of a crowding-out effect of aid on domestic revenue would seriously impair the sustainability of the development process. This paper explores this relation by adopting a case-study approach, which overcomes some of the common limits of the cross-country literature. I us...

Tax evasion , tax avoidance and development finance

Domestic revenue mobilisation is key to sustainable development finance – only self-sufficiency will allow the development of fully-functioning states with flourishing systems of political representation and economies reflecting societies’ expressed preferences in regard to, for example, inequality. Tax evasion and tax avoidance are important insofar as they affect both the volume and nature of...

Revisiting Grain Movement Control and Taxation in Ethiopia

The current sales tax collection system is affecting negatively the producers income, traders' profit margins and consumers purchasing power. While the conventional wisdom in Ethiopia is that the tax on grain sales falls on traders, the evidence indicates that in large part these taxes are passed on to farmers in the form of lower producer prices and to consumers in the form of higher retail pr...

Economic Freedom, Economic Growth And Governments Tax Revenue In (MENA)